The proposed 2023 DQC Rules Taxonomy (DQCRT) includes XBRL US DQC Rules with the GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy”) to improve exposure to and compliance with the XBRL US DQC rules.
The DQCRT was available below for comment until October 6, 2022. The comment period is now closed.
Proposed 2023 DQCRT
Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the DQCRT are required to register with a “user name” and email address. Please note that all comments will be visible to other registered users. Guidance for using the Taxonomy viewer/commenting tool is provided here.
Supporting Documents Include:
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*Pending SEC Acceptance. The DQCRT is subject to change until published as final.
Available for Public Review and Comment
The DQCRT was available below for comment until October 6, 2022. The comment period is now closed.
Proposed 2023 DQCRT
Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the DQCRT are required to register with a “user name” and email address. Please note that all comments will be visible to other registered users. Guidance for using the Taxonomy viewer/commenting tool is provided here.
Supporting Documents Include:
- Proposed 2023 DQC Rules Taxonomy Release Notes
Narrative summary of proposed validation rules added since 2022 release. - XBRL Taxonomy Files
(Requires XBRL-enabled software to view)
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*Pending SEC Acceptance. The DQCRT is subject to change until published as final.